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Metodología para el cálculo de evasión del impuesto a la renta

Author

Listed:
  • Jorge Luis Palacios Riquetti

    (Universidad de Cuenca)

  • Pablo Anibal Beltrán Romero

    (Universidad de Cuenca)

  • Santiago Estuardo Pozo Rodríguez

    (Universidad de Cuenca)

  • Fabián Patricio Cordero Méndez

    (Universidad de Cuenca)

  • José Ramírez Álvarez

    (Escuela Politécnica Nacional)

Abstract

El presente Article tiene como objetivo principal la elaboración de una metodología que sirva para el cálculo de una situación probable de evasión tributaria del Impuesto a la Renta según ramas de actividad económica, a la que puedan incurrir las sociedades en Ecuador. Este cálculo se basa en la estimación de evasión con variables a partir de las Cuentas Nacionales y que se pueden comparar con información del Servicio de Rentas Internas sobre recaudación efectiva.

Suggested Citation

  • Jorge Luis Palacios Riquetti & Pablo Anibal Beltrán Romero & Santiago Estuardo Pozo Rodríguez & Fabián Patricio Cordero Méndez & José Ramírez Álvarez, 2015. "Metodología para el cálculo de evasión del impuesto a la renta," Archivos Revista Economía y Política., Facultad de Ciencias Económicas y Administrativas, Universidad de Cuenca., vol. 21, pages 49-63, Enero.
    • Handle: RePEc:cun:journl:v:21:y:2015:p:49-63
    DOI: 10.25097/rep.n21.2015.04
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